The Florida Fire Chiefs’ Association formally opposed Amendment 3 on July 9, warning that the November ballot measure could weaken funding for fire rescue, emergency medical care and disaster response. The group said the proposal offers no dependable replacement for billions of dollars in projected local revenue losses.
Florida voters will decide the amendment on Nov. 3. Approval would begin a major expansion of homeowner tax exemptions on Jan. 1, 2027, while requiring counties and cities to adjust budgets around a smaller property tax base.
Homeowner Exemption Would Rise
Amendment 3 would increase the homestead exemption for non-school property taxes to $150,000 in 2027. It would climb to $250,000 in 2028 and receive positive inflation adjustments beginning in 2029.
The amendment reached the ballot after lawmakers approved it during a special session. A constitutional amendment needs at least 60% support from participating voters.
The expanded exemption would apply to assessed value, not necessarily a home’s market price. Property appraisers calculate assessed value after applying constitutional limits, including the Save Our Homes cap.
Florida currently provides a $25,000 exemption that applies to school and non-school levies. The additional 2026 exemption is $26,411 for non-school taxes.
At a hypothetical combined non-school rate of 10 mills, the added exemption could save a qualifying homeowner about $986 in 2027. Savings could approach $1,986 in 2028, although actual amounts would depend on local rates and taxable value.
A mill equals $1 in tax for each $1,000 of taxable value. The state’s property tax calculation example shows how assessment limits and exemptions are applied before millage rates determine the bill.
School Taxes and Fees Remain
The proposal would not eliminate school district property taxes. The existing $25,000 homestead exemption would continue to govern the school-tax portion of the bill.
Homeowners could also continue paying non-ad valorem assessments. Those charges may cover waste collection, stormwater systems, fire protection or community development projects and are not necessarily reduced by a larger exemption.
The measure would also lower the annual assessment growth cap for many non-homestead properties. The cap for non-school taxes would fall from 10% to 5% in 2027.
New residents would face a different schedule. People who maintained permanent Florida residency by Dec. 31, 2026, could receive the larger exemption once they establish a homestead.
People establishing residency on or after Jan. 1, 2027, would initially receive a $50,000 non-school exemption. They would qualify for the larger benefit in their fifth year, although local governments could later shorten that period for a critical need.
Revenue Losses Reach Billions
The measurable provisions could eventually reduce local property tax revenue by about $11.83 billion annually. The projected losses begin rising after the amendment takes effect.
The estimate places the loss at about $4.93 billion in fiscal 2027-28. It rises to $8.71 billion the following year and roughly $10.71 billion by 2030-31.
Those figures include the expanded exemption and the lower assessment cap for non-homestead property. They exclude the unknown cost of future decisions that could exempt additional homestead value.
Property tax revenue supports police, firefighters, ambulances, roads, drainage systems, parks and libraries. The amendment would restrict remaining county and municipal property tax revenue to listed core purposes, including public safety, infrastructure, education, natural resources, debt and government administration.
The Florida Fire Chiefs’ Association said tax relief and reliable emergency services can coexist. Its July 9 position statement said the proposal creates funding uncertainty without a sustainable replacement source.
The amendment does not create a statewide replacement tax. Counties and cities could reduce services, delay construction projects, change fees or seek other revenue, depending on local budgets and legal limits.
DeSantis Defends Tax Relief
Gov. Ron DeSantis introduced the plan in Tampa on May 27 and called lawmakers into a special session. His office said local property tax collections had increased from $32 billion to $60 billion over seven years.
The administration projected collections could reach $83 billion by 2032 without substantial changes. The governor presented the amendment as direct relief for homeowners facing higher ownership costs.
The Legislature approved the proposal June 2. The House voted 75-26, and the Senate followed with a 30-9 vote.
Legislative officers filed the amendment with the secretary of state on June 16. The official legislative vote history also lists Jan. 1, 2027, as the effective date if voters approve it.
Voters Decide on Nov. 3
Florida’s voter registration deadline for the general election is Oct. 5. The mandatory early voting period runs from Oct. 24 through Oct. 31 before Election Day on Nov. 3.
Approval would trigger the first exemption increase in 2027. Lawmakers would then establish procedures for possible future increases, while local governments prepare budgets under the new limits.
Rejection would leave the current homestead exemptions and assessment caps in place. The next confirmed step is the statewide vote on Nov. 3.
